Beer and spirits are taxed according to their alcoholic content. Wine, made wine, cider and perry are all subject to specific (ie by volume) duties. Spirits, wine and made wine (30 per cent abv or above) will be required to bear a duty stamp before they are released onto the UK market. Use this section to find the specific rate for each product and find out about duty stamps.
Gambling duties vary according to the type of activity. Individual rates may also be affected by the gross income thresholds from these activities.
Holding and Movements
Find out about the conditions and requirements for the storage and transport of excise goods, ie alcohol and alcoholic beverages, manufactured tobacco and hydrocarbon oils and also about the conditions imposed when removing goods from the warehouse, and requirements for the movement of duty paid and duty suspended excise goods in the EU.
Excise duty on oils (including road fuels) is set by the Chancellor in each Budget. As well as being liable to customs duties on importation, hydrocarbon oils are also liable to excise duties and VAT. This section identifies the most useful information sources and popular documents.
Excise duties on cigars, hand-rolling, chewing and other smoking tobacco are specific and calculated by weight. For cigarettes, there is also an additional tax based on the retail value.